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Struggles in the accounting arena: a geopolitical reading of Romanian accounting reforms

Sandu, Raluca; Zelinschi, Dragos; Ferry, Laurence

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Authors

Raluca Sandu

Dragos Zelinschi



Abstract

Transition economies have undertaken an accelerated series of reforms after the collapse of communism, aiming at the (re)construction of market institutions. In this paper we build on a geopolitical perspective, and on accounting profession literature to map the accounting reforms in post-communist Romania. We find that accounting reforms are reflecting broader processes of globalization and Europeanization. By examining the ‘territorial’ disputes over the Romanian accounting reform and the successive leadership of groups of experts from France and United Kingdom we draw attention on the drivers of accounting reforms. These are not limited to the technical aspects of accounting and the interests of the actors, but have their roots embedded in the broader geopolitical setting. In the case of Romania, the European Union accession gives the path and pace of accounting reforms, having as general background the globalization of accounting regulation.

Citation

Sandu, R., Zelinschi, D., & Ferry, L. (2023). Struggles in the accounting arena: a geopolitical reading of Romanian accounting reforms. Accounting History, 28(1), 143-169. https://doi.org/10.1177/10323732221109658

Journal Article Type Article
Acceptance Date Mar 14, 2022
Online Publication Date Aug 17, 2022
Publication Date 2023-02
Deposit Date Mar 28, 2022
Publicly Available Date Mar 28, 2024
Journal Accounting History
Print ISSN 1032-3732
Electronic ISSN 1749-3374
Publisher SAGE Publications
Peer Reviewed Peer Reviewed
Volume 28
Issue 1
Pages 143-169
DOI https://doi.org/10.1177/10323732221109658
Public URL https://durham-repository.worktribe.com/output/1209875

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Copyright Statement
Figure 1 This contribution has been accepted for publication in Accounting History.









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